This well-regarded textbook continues its fundamental approach of clear explanations, pervasive examples, and comprehensive problem sets throughout. Utilizing a problems-based approach, Federal Income Taxation of Corporations and Partnerships, Sixth Edition by Howard E. Abrams and Don Leatherman covers taxation of the three major categories of business entities: Corporations, S Corporations, and Partnerships. New to the Sixth Edition: <ul>
<li>The text has been updated to reflect the 2017 Tax Cut and Jobs Act.</li> <li>The chapter on taxable acquisitions has been modified to be more complete yet easier to understand.</li> <li>The chapter on tax-free acquisitive reorganizations has been modified to include more problems as well as a section on the substance-over-form doctrine.</li> <li>The Partnership Taxation presentation has been updated to include integration with new bonus depreciation rules, modernization of section 751(b), elimination of technical terminations, and expansion of substantial built-in loss.</li> </ul>
Professors and students will benefit from: <ul>
<li>Clarification of the intricacies of the taxation of business enterprises</li> <li>Problems and examples in addition to cases and notes to cover all aspects of the subject</li> <li>Illustrations of typical commercial transactions</li> <li>An emphasis on major themes of policy and practice</li> <li>A book that is flexible enough to be used in two-, three-, or four-credit courses</li> <li>Stand-alone coverage of C corporations, S corporations, and partnerships</li> </ul>

Federal Income Taxation of Corporations and Partnerships [Connected eBook] (Aspen Casebook)

Howard E. Abrams

Don Leatherman

Legal Education

Aspen Publishing

Book by Abrams, Doernberg, Richard L., Abrams, Howard E., Doernberg

Federal Corporate Taxation (University Textbook Series)

Richard L. Doernberg

Foundation Pr

Find complete, updated coverage of the recent changes in corporate taxation: the debt/equity limitations "non-qualified preferred stock" in corporate formations and reorganizations; anti-abuse redemption provisions covering stock options and sales between related corporations; Anti-Morris Trust changes to tax-free spin-offs; elective classification "check-the-box" regulations; liberalization of Subchapter S shareholder restrictions; and changes to the timing of Subchapter S distributions.

Federal Corporate Taxation

Rules & Procedures

Foundation Press

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Books by Howard E. Abrams